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Wage and Tax Statement, Form W-2, §1404

Wages:

actual or constructive payments, §1302

advance payments, §1309, §1320

agricultural, §214, §901, §902

annual report of earnings, §1814

annuity or bond purchase plans, §1316

back pay, §1323

bonuses and dividends, §1322

cafeteria plan, §1341

cash-pay test, §902, §1303

commissions, §1309, §1310

constructively paid, defined, §1302

counted as earnings, §1811

credits for military service, §953, §954, §955, §956, §957, §958, §959, §960

defined, §212, §1300

dependent care assistance payments, §1339

disability payments of former employees, §1335

disabled beneficiary, §1335

dismissal pay, §1324

domestic service, §915, §916, §917, §918, §919

earnings test, exclusions, §1812

earnings test, inclusions, §1811

employee tax deductions, §1406

employee's estate after death, §1334

employer cost (premiums) of group-term life insurance, §1337

employer records required, §1412

employer records, not available, §1727

employer-employee conflict, §1422

evidence, §1421, §1726, §1727, §1728, §1729, §1730, §1731, §1732, §1733, §1734, §1735, §1736

exclusions, employee awards, §1330

farm rental income, §1221

Federal Thrift Savings Plan, §1315

fringe benefits, §1342

group term life insurance, §1337

homeworkers, §830

idle time pay, §1326

included in applying the earnings test, §1813

included-excluded rule, §968, §969

insurance or annuities, §1311

Japanese internees during WWII, §1336

life insurance renewal commissions, §1310

loans, §1321

maximum creditable in 1-year, §1301

maximum, taxable in year, §212, §1301

meals and lodging, §1343

military service, §952, §953, §954, §955, §956, §957, §958, §959, §960, §1305, §1306, §1307

minimum pay test, §1304

moving expenses, §1333

multiple employers, §1407

nonprofit organizations, §1304

nonqualified deferred compensation plan, §1318

occupancy of space payments, §1219

paid after worker's death to survivor or estate, §1334

paid before January 1, 1987, §1019

payments from IRA's and Keogh Plans, §1338

payments not intended as wages, §1344

payments other than from employment, §1344

payments received from insurance plans, pensions, etc., §1311, §1312, §1313, §1314, §1315, §1316, §1317, §1318, §1319

pension and retirement payments, §1317

personal records, as evidence, §1733

prizes and awards, §1330

profit-sharing plan, §1313

quarters of coverage, §212

railroad compensation, §1308

retired beneficiary, §1826

sales commissions, §1309, §1310

self-employment, §1414, §1810

sick pay, §1312

Social Security purposes, §1300

statute of limitations, State liability, §1019

strike benefits, §1325

supplemental retirement plan payments, §1319

tax exempt annuity plan, §1316

tax exempt trust fund, §1314

tax forms for reporting, §1409

tax payments, §1331, §1405

tax-sheltered annuity plan, payments, §1340

tips, §1329, §1408

traveling expenses, §1332

trust funds, §1314

type of income counted for earnings test purposes, §1811

types, §1300

unsigned employer wage statements, §1728

vacation pay, §1327

veteran's training pay, §1328

Waiting period, disabled worker's benefits, §502

Waiver Certificate to Elect Social Security Coverage for Use by Ministers, Certain Members of Religious Orders, and Christian Science Practitioners, Form 2031, §1130

Waiver of overpayment recovery:

against equity and good conscience, §1919

defeat purpose of program, §1918

estate of deceased person, §1921

person at fault, §1917

relief from repayment, §1914

without fault, §1915, §1916

Warehouse and storage garage rentals, §1219

Warrants:

SSI, §2119

Title II, §1854

Waterways, ditches, etc., maintenance, agricultural labor, §912

Widow(er)'s entitled to mother's or father's insurance benefits, §415

Widow(er)'s insurance benefits:

adjustment of reduction factor at ages 62 and FRA, §728

amount, §407

application, §405

application not required, §405

benefit rate, §407

certificate of election, §405

defined, §402

entitlement requirements, §401

entitlement to parents benefits, §415

listing of insured status requirements, §211

lump-sum death payment application, §430, §433

mother's or father's, §415, §416, §417, §418, §419, §420

nonpayment situations, §408

reduced, §723, §724, §725, §726, §727, §728, §729

remarriage, effect, §406

surviving divorced spouse, §403

terminating events, §409, §420

Windfall eliminated, §718

Windfall offset, SSI, §2185

Withdrawal of application, §1515

Within the U.S. defined, §961

Without fault, overpayment, §1915

Work activity defined, §603

Work activity report by beneficiary, §522

Work activity, disability evaluation, §617

Work availability factor, substantial gainful activity determination, §507

Work excluded from mandatory full Social Security coverage, §1002

Work excluded from mandatory hospital insurance only coverage, §1002

Work incentives, SSI, §2173

Work not in course of employer's trade or business, coverage, §914

Work outside U.S., §961

Work-study programs, students, §946

Workers' compensation:

disability insurance benefits, effect, §503, §504, §1835

events to report, §522

lump-sum settlement, §504

reduction in disabled worker's benefits, §504

Writers, trade or business, §1113

Written decision on reconsideration determination and notice, §2012

Written request for an extension of time for filing an annual report of earnings, §1816

Written statement by beneficiary, acceptable if enough information is given, annual report of earnings, §1818

Written statement in lieu of application for benefits, §1509

Written statements of earnings, §1411